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NY A06271

Bill

Status

Introduced

3/3/2025

Primary Sponsor

Patrick Carroll

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Property owners aged 75 or older would receive a total exemption from school district property taxes if they have resided in the district for at least 30 years and have no children enrolled in the district's schools

  • For properties owned by spouses or siblings, one owner must be at least 75 and the youngest owner must be at least 65 to qualify for the exemption

  • Eligible properties include one, two, or three family residences, farm dwellings, and residential condominiums or cooperatives that serve as the owner's primary residence

  • Combined household income cannot exceed $60,000, with annual cost-of-living adjustments tied to Social Security benefit increases beginning in 2025

  • Local municipalities must adopt a local law, ordinance, or resolution after a public hearing to implement the exemption in their jurisdiction

Legislative Description

Grants a total exemption from real property school tax for property owned by a person seventy-five years of age or older, or owned by spouses or siblings if one such person is seventy-five years of age or over, provided the owner has no children in the school district and has resided in the district for 30 years or more.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation3/3/2025

Full Bill Text

No bill text available